*15 states have statutory provision for automatic adjustment of tax brackets, personal exemption or standard deductions to the rate of inflation. Michigan, Nebraska and Ohio indexes the personal exemption amounts only. For joint returns, the taxes are twice the tax imposed on half the income. tax credits.

Average is based only on data for more than 1,300 cities in the Best Places database. Included are cities with population of more than 14,000 with above-average income, population growth and real estate appreciation during the past five years. The data represent the zip codes associated with the town name. The listed populations often include areas outside an incorporated municipality. For instance, the town of Vienna has a population of 14,900, but 61,700 residents have a Vienna postal address.